GANESH AGRO Vs. UNION OF INDIA

JUDGEMENT

(1.) This order will dispose of CWP Nos. 9146 to 9152 of 2010 as all the petitions involve common questions of law.

(2.) In CWP No. 9152 of 2010, challenge is to order dated 11-1-2010, Annexure P.10, passed by the Commissioner of Customs (Appeals), Chandigarh upholding valuation of imported goods fixed by Assistant Commissioner of Customs vide order dated 5-2-2009, Annexure P.8 and order dated 7-5-2010, Annexure P.12 passed by Chief Commissioner, Customs and Central Excise, Chandigarh reiterating order dated 12-12-2008 of the Commissioner of Customs, Nhava Sheva in the matter of fixation of norms for valuation of Zinc skimming and Zinc Ash.

(3.) Background of the controversy as stated in the petition is that the petitioner imports Zinc ash and Zinc skimming for manufacture of fertilizer. In the year 2006, when it filed bills of entry for clearance of the imported goods, the department did not allow clearance on declared value and vide order dated 30-5-2006, goods were released on provisional assessment at the rate of US$ 1000 per metric ton. As per interim order of this Court dated 15-6-2006 in CWP No. 9341 of 2006, considering the contention of the petitioner that provisional valuation was exorbitant, the goods were allowed to be cleared at the value of US$ 1000 per MT. The dispute being of recurring nature, CWP No. 16037 of 2008 was filed in this Court seeking regular assessment by speaking order as required under Section 17(5) and Section 18 of the Customs Act, 1962. The stand of the respondents was that the issue of fixation of norms was pending consideration and final assessment was to be made as per the norms which may be fixed by the Commissioner of Customs, Nhava Sheva. The petition was accordingly disposed of on 22-2-2008. Operative part of the order is as under :-